Travel Agent's Booking Function Is Not Substantial Business Activity And Not Taxable: Delhi High Court

Mariya Paliwala

10 Oct 2022 1:45 PM IST

  • Travel Agents Booking Function Is Not Substantial Business Activity And Not Taxable: Delhi High Court

    The Delhi High Court has held that the travel agents in India were merely connected to the extent that they could perform a booking function but were not capable of processing the data of all the airlines together in one place.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has held that a booking function is not covered under substantial business activity...

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